SRM UNIVERSITY

FACULTY OF SCIENCE AND HUMANITIES

DEPARTMENT OF COMMERCE

ACADEMIC YEAR 2014 – 2015

EVEN SEMESTER – DEC 2014 – MAY 2015

LESSON PLAN FOR

SECOND YEAR B.COM - GENERAL

SUBJECTS FOR II YEAR B.COM GEN – IV SEMESTER

S.NO SUBJECT CODE SUBJECT TITLE HANDLED BY

1 BCM1141 Corporate Accounting - II

A Mr. Sasikumar.T B Mr. R. Sridharan C Mr. M. Hemanathan

2 BCM1142

Consumer Protection

A Dr. Irin Sudha

B Mr. J. Praburaj

C Mr. AP. Sebastian

3 BCM1143 Company Law

A Ms. A.Noorun Nisha B Mr. S. Naresh C Mr. R. Sridharan

4 BCM1145 Entrepreneurial Development

A Dr. A. Thilagaraj

B Mr. M. Hemanathan

C Dr. A. Thilagaraj

SYLLABUS FOR SECOND YEAR B.COM GENERAL

FOURTH SEMESTER

BCM 1141 - CORPORATE ACCOUNTING–II

(Maximum: 100 marks (Internal: 50 marks; External: 50 marks)

Objectives:

To understand the preparation of accounting for Banking and Insurance Companies To understand the accounting for amalgamations and absorption of companies.

UNIT-1

Human Resource Accounting- Accounting Standards-Financial Reporting practices-Accounting for price level changes.

UNIT-2

Final Accounts of Insurance Companies including Balance sheet.

UNIT-3

Final Accounts of Banking Companies including Balance sheet.

UNIT-4

Amalgamation-Absorption and External Reconstruction of a Company - (Inter company investment excluded)

UNIT-5

Liquidation-Statement of affairs and Deficiency accounts –Liquidator’s final statements of receipts and payments.

LESSON PLAN - BCM 1141 - CORPORATE ACCOUNTING

S.NO DATE DAY ORDER PARTICULARS

1 3/12/2014 I Introduction - Unit I 2 4/12/2014 II Inflation Accounting theory 3 5/12/2014 III Inflation Accounting CPP Method & HCA Method 4 8/12/2014 IV Inflation Accounting CPP Method & HCA Method 5 9/12/2014 V Inflation Accounting CPP Method & HCA Method 6 10/12/2014 I Inflation Accounting CCA Method 7 11/12/2014 II Inflation Accounting CCA Method 8 12/12/2014 III Inflation Accounting CCA Method 9 15/12/2014 IV Inflation Accounting CCA Method

10 16/12/2014 V Inflation Accounting CCA Method 11 17/12/2014 I Human Recourse Accounting Theory 12 18/12/2014 II Human Recourse Accounting Theory 13 19/12/2014 III Insurance Company Final Accounts Theory - Unit II 14 22/12/2014 IV Insurance Company Final Accounts - Problems (P&L Methods) 15 23/12/2014 V Insurance Company Final Accounts - Problems (P&L Methods) 16 24/12/2014 I Insurance Company Final Accounts - Problems (P&L Methods) 17 26/12/2014 Insurance Company Final Accounts - Problems (P&L Methods) 18 29/12/2014 II Insurance Company Final Accounts - Problems (P&L & Balance Sheet Methods) 19 30/12/2014 III Insurance Company Final Accounts - Problems (P&L & Balance Sheet Methods) 20 31/12/2014 IV Insurance Company Final Accounts - Problems (P&L & Balance Sheet Methods) 21 2/1/2015 V Insurance Company Final Accounts - Problems (P&L & Balance Sheet Methods) 22 5/1/2015 I Insurance Company Final Accounts - Problems (P&L & Balance Sheet Methods) 23 6/1/2015 II Insurance Company Final Accounts - Problems (P&L & Balance Sheet Methods) 24 7/1/2015 III Insurance Company Final Accounts - Problems (P&L & Balance Sheet Methods) 25 8/1/2015 IV Insurance Company Final Accounts - Problems (P&L & Balance Sheet Methods) 26 9/1/2015 V Insurance Company Final Accounts - Problems (P&L & Balance Sheet Methods) 27 12/1/2015 I Unit III Banking company final Accounts - Theory 28 13/1/2015 II Banking company final Accounts - Problems P&L Model 29 19/01/2014 III Banking company final Accounts - Problems P&L Model 30 20/1/2015 IV Banking company final Accounts - Problems P&L Model 31 21/01/2015 V Banking company final Accounts - Problems Balance Sheet Model 32 22/1/2015 I Banking company final Accounts - Problems Balance Sheet Model

33 23/01/2015 II Banking company final Accounts - Problems Balance Sheet Model

34 27/01/2015 III Banking company final Accounts - Problems Balance Sheet & P&L Model 35 28/1/2015 IV Banking company final Accounts - Problems Balance Sheet & P&L Model 36 29/01/2015 V Banking company final Accounts - Problems Balance Sheet & P&L Model

37 30/1/2015 I Banking company final Accounts - Problems Balance Sheet & P&L Model 38 2/2/2015 II Banking company final Accounts - Problems Balance Sheet & P&L Model 39 3/2/2015 III Banking company final Accounts - Problems Balance Sheet & P&L Model 40 4/2/2015 IV Banking company final Accounts - Problems Balance Sheet & P&L Model 41 5/2/2015 V Unit IV Amalgamation & Absorption & External Re Constructions theory 42 6/2/2015 I Amalgamation & Absorption & External Re Construction Problems 43 9/2/2015 II Amalgamation & Absorption & External Re Construction Problems 44 10/2/2015 III Amalgamation & Absorption & External Re Construction Problems 45 11/2/2015 IV Amalgamation & Absorption & External Re Construction Problems 46 12/1/2015 V Amalgamation & Absorption & External Re Construction Problems 47 13/2/2015 I Amalgamation & Absorption & External Re Construction Problems 48 16/2/2015 II Amalgamation & Absorption & External Re Construction Problems 49 17/02/2015 III Amalgamation & Absorption & External Re Construction Problems 50 18/2/2015 IV Amalgamation & Absorption & External Re Construction Problems 51 19/02/2015 V Amalgamation & Absorption & External Re Construction Problems 52 20/2/2015 I Amalgamation & Absorption & External Re Construction Problems 53 23/02/2015 II Amalgamation & Absorption & External Re Construction Problems 54 24/2/2015 III Amalgamation & Absorption & External Re Construction Problems 55 25/2/2015 IV Unit V - Liquidation final Statement and Statement of Affairs - Problems 56 26/2/2015 V Liquidation final Statement and Statement of Affairs - Problems 57 27/2/2015 I Liquidation final Statement and Statement of Affairs - Problems 58 2/3/2015 II Liquidation final Statement and Statement of Affairs - Problems 59 3/3/2015 III Liquidation final Statement and Statement of Affairs - Problems 60 4/3/2015 IV Liquidation final Statement and Statement of Affairs - Problems 61 5/3/2015 V Liquidation final Statement and Statement of Affairs - Problems 62 6/3/2015 I Liquidation final Statement and Statement of Affairs - Problems 63 9/3/2015 II Liquidation final Statement and Statement of Affairs - Problems 64 10/3/2015 III Liquidation final Statement and Statement of Affairs - Problems 65 11/3/2015 IV Liquidation final Statement and Statement of Affairs - Problems 66 12/3/2015 V Liquidation final Statement and Statement of Affairs - Problems 67 13/3/2015 I Liquidation final Statement and Statement of Affairs - Problems 68 16/3/2015 II Revision - 1 & 2 & 3 69 17/3/2015 III Revision - 4 & 5

BCM 1142 – CONSUMER PROTECTION

(Maximum: 100 marks (Internal: 50 marks; External: 50 marks)

Objectives:

To acquaint the students with consumer and consumer movement. To make the students aware about consumer rights and duties.

UNIT-I

Consumer – Meaning, Concepts, Definition –Features. Consumerism - Meaning, objectives, Benefits- Consumerism in India -- Three dimensional concept of consumer - a) Consumer as a King, b) Consumer as a King-pin of democracy, c) Consumer as a Capital - Rights and Responsibilities of Consumers

Unit – II

Consumer Movement-Meaning-Definition- Importance, Scope-Features-Need- objectives --Role of Consumer Movement – Government and Consumer Movement- Barriers in development of Consumer Movement in India. Consumer Education-Meaning-Definition-Objectives-Methods & Techniques of Consumer Education.

Unit-III : - Voluntary Consumer Organisation - Origin –Importance - Functions of VCO’s -Limitations of VCO. Role of Voluntary Consumer -- Challenges before VCO’s

Unit- IV :

Problems of Consumer - Causes and Nature -- Individual and collective problems. Problems related to goods and deficiencies in services.

Unit-V :

Consumer Protection Act,1986 --Background -Need-Scope and Features -- Definitions-Consumer - Goods- Services-Complaints, Complainant-Defect in Goods-Deficiency in Services -- Consumer Protection Councils-Composition- Methods of filing complaints- Machinery for redressal . Right To Information Act,5005 -- Introduction , Scope & Features – Definition: Information -- Public Information Officer - Central Information Commission- Composition -- Function of Information Commission. Powers & functions of Information Commission.

LESSON PLAN - BCM1142 - CONSUMER PROTECTION S.NO DATE DAY ORDER PARTICULARS

1 03.12.14 UNIT -I I OVERVIEW OF SYLLABUS 2 04.12.14 II Consumer – Meaning, Concepts 3 08.12.14 IV Consumer – Definition –Features. 4 08.12.14 IV Consumerism - Meaning, objectives, Benefits 5 09.14.14 V Consumerism - Benefits 6 10.12.14 I Consumerism in India 7 11.12.14 II Consumerism in India

8 15.12.14 IV Three dimensional concept of consumer - a) Consumer as a King, b) Consumer as a King-pin of democracy, c) Consumer as a Capital

9 15.12.14 IV Three dimensional concept of consumer - a) Consumer as a King, b) Consumer as a King-pin of democracy, c) Consumer as a Capital

10 16.12.14 V Three dimensional concept of consumer - a) Consumer as a King, b) Consumer as a King-pin of democracy, c) Consumer as a Capital

11 17.12.14 I Rights and Responsibilities of Consumers 12 18.12.14 II Rights and Responsibilities of Consumers 13 22.12.14 IV Rights and Responsibilities of Consumers 14 22.12.14 IV REVISION OF UNIT - I 15 23.12.14 (UNIT -II) I Consumer Movement - Introduction 16 24.12.14 I Consumer Movement - Meaning and Definition 17 29.12.14 II Importance 18 31.12.14 IV Scope-Features 19 31.12.14 IV Need- objectives 20 02.01.15 V Role of Consumer Movement 21 05.01.15 I Role of Consumer Movement 22 06.01.15 II Role of Consumer Movement 23 08.01.15 IV Government and Consumer Movement 24 08.01.15 IV Objectives-Methods & Techniques of Consumer Education. 25 09.01.15 V Consumer Education-Meaning-Definition 26 12.01.15 I Barriers in development of Consumer Movement in India. 27 13.01.15 II Barriers in development of Consumer Movement in India. 28 20.01.15 IV REVISION OF UNIT - II 29 20.01.15 (UNIT III) IV Voluntary Consumer Organisation - Introduction 30 21.01.15 V Origin - Definitions 31 22.01.15 I Need- objectives 32 23.01.15 II Importance - Functions of VCO’s 33 28.01.15 IV Importance - Functions of VCO’s

34 28.01.15 IV Limitations of VCO 35 29.01.15 V Limitations of VCO 36 30.01.15 I How to overcome the limitations 37 02.02.15 II Role of Voluntary Consumer 38 04.02.15 IV Role of Voluntary Consumer 39 04.02.15 IV Challenges before VCO’s 40 05.02.15 V Challenges before VCO’s 41 06.02.15 I REVISION OF UNIT- III 42 09.02.15 (UNIT IV) II Problems of Consumer 43 11.02.15 IV Problems of Consumer 44 11.02.15 IV Causes and Nature 45 12.02.15 V Individual and collective problems 46 13.02.15 I Individual and collective problems 47 16.02.15 II TEAM INSURANCE 48 18.02.15 IV Problems related to goods 49 18.02.15 IV Problems related to goods 50 19.02.15 V Problems related to deficiencies in services. 51 20.02.15 I Problems related to deficiencies in services. 52 23.02.15 II REVISION OF UNIT- IV 53 25.02.15 (UNIT V) IV Consumer Protection Act,1986 54 25.02.15 IV Background -Need-Scope 55 26.02.15 V Features -- Definitions 56 27.02.15 I Definitions-Consumer

57 02.03.15 II Goods- Services-Complaints, Complainant-Defect in Goods-Deficiency in Services

58 04.03.15 IV Consumer Protection Councils-Composition 59 04.03.15 IV Methods of filing complaints 60 05.13.15 V Machinery for redress. 61 06.03.15 I Right To Information Act,5005 -- Introduction 62 09.03.15 II Scope & Features – Definition 63 11.03.15 IV Information -- Public Information Officer 64 11.03.15 IV Central Information Commission- Composition 65 12.03.15 V Function of Information Commission. 66 13.03.15 I Powers & functions of Information Commission. 67 16.03.15 II REVISION OF UNIT- V

BCM 1143 - COMPANY LAW

(Maximum: 100 marks (Internal: 50 marks; External: 50 marks)

Objectives:

To introduce the student to the legal aspects of Company Law To understand the administration of companies as per Indian Law

UNIT I

Definition of joint stock company – kinds – formation – Promotion – Incorporation and certificate of commencement.

UNIT II

Memorandum of association – contents and alteration – doctrine of ultra vires – articles of association – contents – doctrine of indoor management- prospectus – contents – statement in lieu of prospectus.

UNIT III

Share capital – kinds of shares – voting rights – borrowing powers of companies – membership in a company – directors – legal position – appointment, removal, rights, duties and powers – qualification and disqualification.

UNIT IV

Meetings and resolutions - statutory meeting – annual general meeting – extraordinary general meeting – resolutions – types.

UNIT V

Winding up of a company – modes of winding up - winding up by the court – voluntary winding up – creditors voluntary winding up.

LESSON PLAN - BCM 1143 - COMPANY LAW S.NO DATE DAY ORDER PARTICULARS

1 3/12/2014 I Introduction - Unit I 2 4/12/2014 II Issue of syllabus 3 5/12/2014 III Definition of joint stock company 4 8/12/2014 IV Meaning of Joint Stock Company 5 9/12/2014 V Types of Company 6 10/12/2014 I Difference about the Private and Public Company 7 11/12/2014 II Charatertics of the company or Advantages of Incorporation 8 12/12/2014 III Disadvantages of Incorporation 9 15/12/2014 IV Formation of a Company

10 16/12/2014 V Stages of Formation 11 17/12/2014 I About the Promoters 12 18/12/2014 II Right and Duties of a Promoters 13 19/12/2014 III Who can be a promoter 14 22/12/2014 IV Promotion Procedures 15 23/12/2014 V Procedure for Incorporation 16 24/12/2014 I Meaning and procedure for commencement of business 17 26/12/2014 Memorandum and Articles of Association - Unit II 18 29/12/2014 II Meaning and Definition of Memorandum of Association 19 30/12/2014 III Meaning and Definition of Articles of Association 20 31/12/2014 IV Contents of Memorandum of Association 21 2/1/2015 V Contents of Memorandum of Association 22 5/1/2015 I Alteration on Memorandum of Association 23 6/1/2015 II Doctrine of Ultra vires 24 7/1/2015 III Contents of Articles of Association 25 8/1/2015 IV Alteration on Articles of Association 26 9/1/2015 V Importance of Articles of Association 27 12/1/2015 I Difference between Memorandum and Articles 28 13/1/2015 II Doctrine of Constructive Notice and Indoor Management 29 19/01/2014 III Meaning, Definition of Prospectus 30 20/1/2015 IV Content of Prospectus 31 21/01/2015 V Content of Prospectus 32 22/1/2015 I Statement in Lieu of Prospectus 33 23/01/2015 II Mis statement in Prospectus 34 27/01/2015 III Unit III - Meaning, Definition of Share Capital 35 28/1/2015 IV Types of Share Capital 36 29/01/2015 V Distinction between Equity shares and Preference Shares

37 30/1/2015 I Distinction between Shares and Stock

38 2/2/2015 II Issues of Shares at premium, Discount, Share Certificate and Share Warrant

39 3/2/2015 III Procedure for issue of Bonus Shares, forfeiture and reissue of shares 40 4/2/2015 IV Alteration, Reduction of Share Capital 41 5/2/2015 V Meaning, Definition of Members, Minimum and Maximum members 42 6/2/2015 I Right, Duties and Liability of a members 43 9/2/2015 II Meaning of Borrowing powers, Methods of Borrowing Money 44 10/2/2015 III Ultra Vires Borrowing, Meaning and Types of Charge 45 11/2/2015 IV Registration, Modification and Satisfaction of Charges 46 12/1/2015 V Meaning, Essentials, Terms, Kinds of Mortgages 47 13/2/2015 I Meaning, Definition of Director 48 16/2/2015 II Procedure for Appointment of Director, DIN 49 17/02/2015 III Qualification and Disqualification of a Director

50 18/2/2015 IV Powers, Duties, Legal Position and Liabilities of Director, Meaning of MD, Manager

51 19/02/2015 V Unit IV Meeting, Resolutions 52 20/2/2015 I Meaning, Definition of Meeting and its Types 53 23/02/2015 II Procedure for conducting Statutory Meeting 54 24/2/2015 III Procedure for conducting Annual General Meeting 55 25/2/2015 IV Procedure for conducting Extraordinary Meeting 56 26/2/2015 V Procedure for conducting Class and BOD Meeting 57 27/2/2015 I Meaning, Definition of Resolution 58 2/3/2015 II Types of Resolution, Meaning of Proxy, Motion 59 3/3/2015 III Procedure for conducting Extraordinary Meeting 60 4/3/2015 IV Agenda, Notice, Circular and Minutes procedures 61 5/3/2015 V Unit V Winding Up 62 6/3/2015 I Meaning of Winding Up 63 9/3/2015 II Modes of Winding Up 64 10/3/2015 III Procedure for Voluntary Winding Up 65 11/3/2015 IV Procedure for Members and Creditors Winding Up 66 12/3/2015 V Meaning of Liquidator, Appointment and Removal of Liquidator 67 13/3/2015 I Power and Duties of Liquidator 68 16/3/2015 II Revision I (Unit I, II & III) 69 17/3/2015 III Revision II (Unit IV & V)

BCM 1145 – ENTREPRENEURIAL DEVELOPMENT

(Maximum: 100 marks (Internal: 50 marks; External: 50)

Objective:

To understand the skills required for an entrepreneur. To understand the sources of finance for an entrepreneur

UNIT-I

Entrepreneurship – evolution and development – definition – characteristics of successful entrepreneurs – identification of potential entrepreneurs –women entrepreneurs.

UNIT-II

Role of entrepreneurs in the present global scenario – identification of opportunities – location problems – Entrepreneurial development programmes.

UNIT-III

Small scale industries – role of small scale business – policies governing small scale industries – rural industries – ancillary industries

UNIT-IV

Problems and prospects – organization and structure – industrial estates – problems in marketing – export – potential – functions of small scale industries.

UNIT-V

Capital structure and seed capital – financial appraisal of new project – role of banks – credit appraisal by banks. Institutional finance to small industries – Incentives.

LESSON PLAN - BCM 1145 - ENTREPRENEURIAL DEVELOPMENT S.NO DATE DAY ORDER PARTICULARS

1 3/12/2014 I Introduction - syllabus 2 4/12/2014 II No Class 3 5/12/2014 III Entrepreneurship Definition & Importance 4 8/12/2014 IV Entrepreneurship Evolution and Development 5 9/12/2014 V Entrepreneurship Evolution and Development

6 10/12/2014 I Definition of Entrepreneur and Characteristics of successful Entrepreneur

7 11/12/2014 II No Class 8 12/12/2014 III Functions of Entrepreneur and Motivation 9 15/12/2014 IV Identification of potential entrepreneurs

10 16/12/2014 V Women entrepreneurs Motivational Factors 11 17/12/2014 I Women entrepreneurs Problems 12 18/12/2014 II No Class 13 19/12/2014 III Unit II Role of entrepreneurs in the present global scenario 14 22/12/2014 IV Role of entrepreneurs in the present global scenario 15 23/12/2014 V Identification of opportunities 16 24/12/2014 I Location problems 17 26/12/2014 Entrepreneurial development programmes. 18 29/12/2014 II No Class 19 30/12/2014 III Entrepreneurial development programmes. 20 31/12/2014 IV Entrepreneurial development programmes. 21 2/1/2015 V Unit III - Small Scale Industries - Role of Small Scale Business 22 5/1/2015 I Small Scale Industries - Role of Small Scale Business 23 6/1/2015 II No Class 24 7/1/2015 III Small Scale Industries - Scope & Sectors 25 8/1/2015 IV Small Scale Industries - Objectives and emerging trends 26 9/1/2015 V Classification of Small Scale Industries 27 12/1/2015 I Vision for Small Scale Industries 28 13/1/2015 II No Class 29 19/01/2014 III New Trade Boosting Measures 30 20/1/2015 IV Policies governing small scale Industries 31 21/01/2015 V Factors for Identifying Investment Opportunities 32 22/1/2015 I Rural Industries and Benefits ,Importance 33 23/01/2015 II No Class 34 27/01/2015 III Unit IV Problems and prospects of SSI 35 28/1/2015 IV Problems and prospects of SSI

36 29/01/2015 V Types of Problems 37 30/1/2015 I Organisational structure and ownership pattern of SSI 38 2/2/2015 II No Class 39 3/2/2015 III Marketing Strategies 40 4/2/2015 IV Features and Steps in Marketing 41 5/2/2015 V Export potential for small scale Industry 42 6/2/2015 I Export potential for small scale Industry - Functions 43 9/2/2015 II No Class 44 10/2/2015 III Unit - V - Definition of Working Capital and Objectives 45 11/2/2015 IV Formula for finding out working capital 46 12/1/2015 V Incentives for small scale Industries - forms of Industries

47 13/2/2015 I Capital Structure - Equity shares , Preference Share, Debenture and bonds

48 16/2/2015 II No Class 49 17/02/2015 III Cost of Equity and Preference Share 50 18/2/2015 IV Cost of Debenture 51 19/02/2015 V Difference between shares and debenture 52 20/2/2015 I Merits and Demerits of shares and debentures 53 23/02/2015 II No Class 54 24/2/2015 III Financial Institution - Support to Entrepreneur 55 25/2/2015 IV Financial Institution - Support to Entrepreneur 56 26/2/2015 V New Project or Business Plan 57 27/2/2015 I Project Life Cycle or Classification 58 2/3/2015 II No Class 59 3/3/2015 III Project formulation and report

60 4/3/2015 IV Development banks in India ICICI, IDBI,IFCI,SFC Definition and Features Objectives

61 5/3/2015 V Development banks in India ICICI, IDBI,IFCI,SFC Definition and Features Objectives

62 6/3/2015 I Development banks in India ICICI, IDBI,IFCI,SFC Definition and Features Objectives

63 9/3/2015 II No Class 64 10/3/2015 III Definition of Bank and relationship between banker and customer 65 11/3/2015 IV Role of Banks and its Functions 66 12/3/2015 V Types of Loans 67 13/3/2015 I Revision I & II 68 16/3/2015 II No Class 69 17/3/2015 III Revision III& IV & V)